Browsed byTag: law & taxes

The tax consultancy Hilde Christine Walther informed traders, entrepreneurs and freelancers are subject to the obligation to create financial statements, where they provide evidence of the result of its economic engagement in the previous year. Tax advisor Hilde-Christine Walther reported by the different shapes of the prescribed annual accounts. The German legislator has different requirements on the annual accounts of merchants and companies on one and small traders, as well as freelancers on the other side. While the first group…

Does not include pension funds and most forms of direct insurance. For them, insurance supervision with strict investment rules ensures the continued existence of the ability to pay. The insurance covers both claims both one-time and ongoing services from a company pension. The claim for inflation adjustment is not secured. This automatic increase of operating pension payment after adjustment review of section 16 but not obligation shall only for employers, for PSV. So basically, the occupational pension scheme established by…

Really an end to the legal uncertainty for freelancers, self-employed and assisting family members? It comes again to difficult delimitation cases, whether self-employment or paid employment. Specially in the social security the consequences are noticeable, because the self-employed has basically even to take care of, the employee’s duty member in the social security systems. By the law for the promotion of self-employment SGB IV has been introduced with 7a the status determination procedure definition of self-employed persons – employees the…

Press release of the febs Consulting GmbH, 03.02.2010 punctually at the beginning of the fifth season the Federal fiscal court gave numerous pension commitments with capital voting rights new trouble on November 11, 2009. For those affected, the thing is however is anything but funny. Depending on the design of the capital vote it can cause even an immediate tax inflow at retirement, if opts for the lifelong pension of workers? Indicates the febs consulting from Grasbrunn near Munich in…

Editorial inheritance tax on self-funded life insurance there is on the subject of taxation of the life policies on the occasion of a death to the payment of a capital or the operation does not risk life insurance, from the income tax. This applies regardless of whether it’s an old policy or a new contract from 2005. However, the or the transferee have to submit the full insured amount of inheritance tax, together with the remaining estate. This is particularly…

The lawsuit is to rise above the extrajudicial appeal within one month from notification of the decision. Action of the addressee of the administrative act, legal persons is entitled the legal representative as a natural person. Before the regional financial courts, Berezovsky can represent themselves. A lawyer is just before the Bundesfinanzhof. However, must be capable of those affected. The process capability refers to the General legal capacity. The action is bound to certain formal requirements (sections 64 ff FGO)….

According to the financial management, a pension commitment is as uniform asset advantage to see that his were not in one and his do not serve a part can be broken down. “It is now common practice, annoying pension commitments with regard to H his served 40 KStR to freeze part, again reduced to justified cases” thinks febs-chef Buttler and refers to the appropriate service of the febs. At the fixed price of 890 euro, a so-called mitigation advice with…

The Federal Government has presented a Bill, according to the energetic renovation of residential buildings from 2012 similar to promote such investments in buildings or in redevelopment areas. Most of the energy burden in Germany’s Berlin 14.06.2011 – in the building stock. Energetic refurbishment would be particularly efficient in order to reduce the energy consumption and CO2 emissions. Such an investment, however, is often not particularly attractive for the homeowner: the amounts can be made tax partially only over a…

Judgment of the Bundesfinanzhof in Munich can ensure no soothing measures conventional medicine in severe disease, so patients in many cases involve alternative remedies. Cost of which is deductible according to court decision under certain conditions by the tax, as the private krankenversicherung.de insurance Portal reported. The judgment was awarded by the Federal fiscal court in Munich in favor of a man, whose Ehefrau had suffered from pancreatic cancer. Due to its severely weakened condition she could no longer cope…